Ski Happiness: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Ski Happiness
Largest movements
- Receivables within one year -€2,305
no longer reported in 2025 (was €2,305)
- Cash -€1,342
down €1,342 (-14.7%), from €9,112 to €7,770
mainly Net result for the year (-€3,900) and Trade debts (-€2,469)
- Tangible fixed assets -€160
down €160 (-22.1%), from €724 to €563
- Reserves -€3,900
down €3,900 (-97.4%), from €4,004 to €104
- Tax, wage and social debts +€2,562
up €2,562 (+119%), from €2,145 to €4,707
- Trade debts -€2,469
down €2,469 (-82.6%), from €2,991 to €522
- Gross operating margin -€9,474
down €9,474, from €7,089 to -€2,385
- Taxes -€1,513
down €1,513 (-70.5%), from €2,145 to €633
- Other operating charges -€435
down €435 (-39.1%), from €1,111 to €676
- Depreciation -€77
down €77 (-32.5%), from €237 to €160
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,140 | €8,333 | -€3,807 | -31.4% |
| Fixed assets | 21/28 | €724 | €563 | -€160 | -22.1% |
| Tangible fixed assets | 22/27 | €724 | €563 | -€160 | -22.1% |
| Furniture and vehicles | 24 | €724 | €563 | -€160 | -22.1% |
| Current assets | 29/58 | €11,416 | €7,770 | -€3,646 | -31.9% |
| Amounts receivable within one year | 40/41 | €2,305 | - | -€2,305 | |
| Other amounts receivable | 41 | €2,305 | - | -€2,305 | |
| Cash at bank and in hand | 54/58 | €9,112 | €7,770 | -€1,342 | -14.7% |
| Total equity and liabilities | 10/49 | €12,140 | €8,333 | -€3,807 | -31.4% |
| Equity | 10/15 | €7,004 | €3,104 | -€3,900 | -55.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €4,004 | €104 | -€3,900 | -97.4% |
| Distributable reserves | 133 | €4,004 | €104 | -€3,900 | -97.4% |
| Amounts payable | 17/49 | €5,136 | €5,229 | +€93 | +1.8% |
| Amounts payable within one year | 42/48 | €5,136 | €5,229 | +€93 | +1.8% |
| Trade debts | 44 | €2,991 | €522 | -€2,469 | -82.6% |
| Suppliers | 440/4 | €2,991 | €522 | -€2,469 | -82.6% |
| Taxes, remuneration and social security | 45 | €2,145 | €4,707 | +€2,562 | +119% |
| Taxes | 450/3 | €2,145 | €4,707 | +€2,562 | +119% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €237 | €160 | -€77 | -32.5% |
| Other operating charges | 640/8 | €1,111 | €676 | -€435 | -39.1% |
| Gross operating margin | 9900 | €7,089 | -€2,385 | -€9,474 | |
| Operating profit (loss) | 9901 | €5,741 | -€3,221 | -€8,962 | |
| Financial income | 75/76B | €23 | - | -€23 | |
| Recurring financial income | 75 | €23 | - | -€23 | |
| Financial charges | 65/66B | €88 | €46 | -€42 | -47.3% |
| Recurring financial charges | 65 | €88 | €46 | -€42 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €5,676 | -€3,267 | -€8,943 | |
| Income taxes | 67/77 | €2,145 | €633 | -€1,513 | -70.5% |
| Profit (loss) for the period | 9904 | €3,531 | -€3,900 | -€7,431 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,531 | -€3,900 | -€7,431 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.